Share Life United Appeal Fund

Nonprofit profile at a glance

EIN
464182884
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2017
Location
Irondale, AL, USA
Phone
2058381386
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Public Foundations
Affiliation
Christianity

Official website

Reported finances

Revenue
$32,150
Expenses
$6,228
Assets
$90,585
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • James L Lowe (President)
  • William B Jordan (Vice President)

Highest reported compensation

  • James L Lowe (President): $113,501 total reported compensation
  • Charlena H Bray (Secretary): $57,594 total reported compensation
  • Linda M Rhodes (Treasurer): $48,269 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The general purpose of the corporation is to glorify God by raising funds to support the benevolence activities of The Guiding Light Church and Family Care Center (the "Members") and other charities described in Code section 501(c)(3) that are affiliated with or further the purposes of the Members (together, the "Charities"). "Benevolence" shall include, without limitation, the provision of food, clothing, shelter, child care, medical care, education, and other basics of life for indigent or needy individuals, whether the need for such support is short term or long term.

What it reported doing in 2025

We give primary support to The UNLEASH Women's Conference, a three-day conference where women and young girls enjoy a dramatic performance as well as singing, dancing, and spoken word performances by international, national, regional, and local artists. Participants also attend informative breakout sessions facilitated by well-known speakers. Breakout sessions for women include topics such as, "becoming a successful business woman", "dealing with domestic violence", and "overcoming racial challenges". During the teen sessions, young adult speakers addressed popular issues like, "dealing with bullying", understanding sex trafficking", and "how to be an overcomer" . The purpose of this conference is to encourage and assist women and young girls to UNLEASH their divine potential, to excel and not fail. The conference is also available for live viewing on YouTube. In addition to supporting the UNLEASH Women's Conference, support is also given to various other productions during the year involving the performing arts.

Operating model

Revenue model
Grant-funded. 62% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 45% for direct work, and 55% for affiliated organizations.

The verdict

REVIEW - Revenue comfortably covers expenses and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 50
  • Accountability: 5
  • Sustainability: 75
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 18.3%; rating input score 18
  • Program expense ratio: 94.2%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 80.6%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 14.54; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 2,645.9%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: -130.9% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 25.7% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 39.5% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 18.3% of revenue deployed · 94.2% of spending went to programs
  • Governance: 0 of 5 board members independent · 1 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $6K in reported program spending
  • Leadership: top reported pay $114K · 5 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules · includes foreign activity
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 18/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.